Tax relief on service charges

J

jocmccoy

Registered User
Messages
20
So, We are a married couple
My wife pays for a private bin company to collect our waste by direct Debit from here account. This amounts to about €250pa

We are mucking around in the house/garden and this has involved many visits to the tip. I reckon I'll spend about €300 this year on this.

Two questions:
1. Can I claim for trips to the tip? (not the Trip to Tipp ... memory lane!)

2. Now, I would have presumed that the tax relief on service charges max amount was applied on a joint basis (limiting us to €400 in total) but IT27 isn't clear on this. Can both my wife and myself claim to the €400 limit, making a max of €800 on a joint basis?

Thanks All,
 
jocmccoy said:
1. Can I claim for trips to the tip? (not the Trip to Tipp ... memory lane!)
Click to expand...
Not as far as I know.
2. Now, I would have presumed that the tax relief on service charges max amount was applied on a joint basis (limiting us to €400 in total) but IT27 isn't clear on this. Can both my wife and myself claim to the €400 limit, making a max of €800 on a joint basis?
Click to expand...
I would have expected that only one sum of €400 qualified for relief for a couple but I'm not sure.
 
This is the relevant quote from IT27

Individuals who qualify for relief

 An individual (or his/her spouse, if taxed jointly) who is
liable for and pays the service charge on a premises will
qualify for relief
Click to expand...

I think the word "or" is significant.

Marion
 
Although that might suggest that a married couple who opt for taxation as two individuals (as if they were not married at all) rather than married joint/aggregated or separate assessment could avail of double relief - which I doubt but am not sure.
 
IT27 definitely refers to individuals - not married couples. "Individuals who qualify for relief". Couples who are not married or married couples who have opted for separate taxation should check it out with revenue.

Marion
 
I spoke to Revenue to see if you can claim trips to the local authority Tip.
They said that as it is allowable.

It does make sense, particularly for areas where a local authority service is not available
 
You must log in or register to reply here.
Back
Top